Perhaps, the Colorado Retirement Pension or Annuity Subtraction allows a pension/annuity subtraction for:
- Taxpayers who are at least 55 years of age as of the last day of the tax year, and
- Beneficiaries of any age (such as a widowed spouse or orphan child) who are receiving a pension or annuity because of the death of the person who earned the pension.
More information on the tax benefit may be found here.
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